Part A Investment in Saddler Corporation 525,000 Cash 525,000
{"Image DocumentName": "Part A Investment in Saddler Corporation 525,000 Cash 525,000", "Image ImageDescription": "Exercise 5-3. Part A Investment in Saddler Corporation 525,000. Cash 525,000. Part B Computation and Allocation of Difference Schedule. Parent Non- Entire. Share Controlling Value. Share. Purchase price and implied value  525, , ,250   Less: Book value of equity acquired 480, , ,000. Difference between implied and book value 45,000 11,250 56,250. Inventory (16,000) (4,000) (20,000) Marketable Securities (20,000) (5,000) (25,000) Plant and Equipment (24,000) (6,000) (30,000) Balance (excess of FV over implied value) (15,000) (3,750) (18,750) Gain 15,000. Increase Noncontrolling interest to fair value of assets 3,750. Total allocated bargain 18,750. Balance", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}